【作者】 陈海妹；

【导师】 赵息；

【作者基本信息】 天津大学 ， 工商管理， 2008， 硕士

【摘要】 电力行业是国民经济的基础行业,电力行业的健康和可持续发展将对国民经济的发展起到至关重要的作用。在新中国建立以后,经过50多年的努力,我国的电力行业取得了长足的进步,但发电企业长期在计划经济体制下的运作模式,使其成本节约和成本管理的意识较为淡薄。近年来由于煤炭市场波动使发电企业利润骤降,而竞争环境和电力市场化改革的逐步推进,进一步凸显发电企业成本居高不下,偏重于企业内部生产经营活动的价值消耗,成本驱动因素单一,管理落后,未能与战略相结合等问题。因此,在现有的市场机制下,如何加强自身的成本可控性,以较低的成本水平来避免市场风险,是发电企业需要认真思考的重要课题。本文正是在这种背景下,概述了成本管理的基本理论及其发展趋势,并对作业成本法、成本企画等成本管理新思想进行了分析,在此基础上,对于发电企业目前的成本管理现状进行了详细调研,针对发电企业的产品特点、成本构成、及生产类型和生产方式,结合目前几种主流成本管理理论,提出发电企业的成本管理不应局限于某一种方法,而应从战略的高度来加强上下游价值链的管理。之后,本文对火力发电企业的内部、外部价值链进行了分析,进而提出以价值链成本分析为基础,在筹建和新增机组阶段结合成本企画,在正常投产后的生产经营过程中引入作业成本分析,综合进行成本控制的新型成本管理模式。文章最后,以QD公司为案例,对新型成本管理模式在该公司的应用进行了探讨。更多还原

【Abstract】 Power industry is a basic industry that belongs to the National economy, the healthy and sustainable development playing a critical important role in the continuous development of National economy. Spending 50 years efforts, our national power industry has made a considerable progress later on the founding of our new nation, but the power industry has been run the operation mode with planned economic system for a long time, so their consciousness of cost-saving and cost management will inevitable weak. Facing many challenges of coal market fluctuation, competitive situation and power market reform, the problems have drawn our more attention, such as high cost and poor management. So under the current market system, how to strengthen the cost-control, how to avoid market risk at a lower cost, it will be the most important task which the power industry should consider seriously.Under the background, the article summaries basic theory of cost management and development tendency of it, it analyzed the new ideas of the operating cost method, the cost and cost management Planning. Based on those,I made a detailed investigation directed to the current cost of power generation business management, addressed the Power generation’s output characteristic, the cost structure, manufacturing type and mode, combined with several main cost management theories, the article posed that the thermal power industry should strengthen the upper and lower Value chain management in strategic level, instead of limiting to a certain type of cost management. And then, the article analyzed the internal and external value chain of thermal power industry, and posed a new management model which based on the analysis of value chain, it unit the cost Planning on the new stage of integration, and introduced production cost analysis to the process of production which in normally manufacture, it is a comprehensive new management model. At the end of the article, gave the case of QD plant as an example, and discussed the appliance of new cost management model used in it.更多还原